Md. Code, Tax - General § 9-216
This is the official text of Md. Code, Tax - General § 9-216, part of Maryland’s Code, Tax - General — governs state taxation.
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§9–216.
Official statutory text
(a) The terms of a lease determine the primary liability of a lessor and lessee of a commercial motor vehicle for the motor carrier tax.
(b) If either the lessor or lessee with primary responsibility to pay the motor carrier tax fails to pay it in full, both are jointly and severally liable for:
(1) complying with this subtitle; and
(2) payment of any motor carrier tax due.
(b) If either the lessor or lessee with primary responsibility to pay the motor carrier tax fails to pay it in full, both are jointly and severally liable for:
(1) complying with this subtitle; and
(2) payment of any motor carrier tax due.
Status: in_force · Read it on the official government site
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